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Presumptive Tax Eligibility Tree — 44AD / 44ADA / 44AE
Check which presumptive scheme applies and compute deemed income
Applies to: FY 2025-26 (AY 2026-27) · Last reviewed: 2026-08-05 · Sources cited in tool footer
How it works
The tree tests the assessee and activity against the configured 44AD, 44ADA, and 44AE branches, then applies the relevant cash-receipt limit and deemed-profit method.
FAQs
Who can use 44AD?
Use the configured scheme eligibility and verify field before filing.
What receipts qualify for the 44AD enhanced limit?
Use the configured scheme eligibility and verify field before filing.
Who can use 44ADA?
Use the configured scheme eligibility and verify field before filing.
How does 44AE compute vehicle income?
Use the configured scheme eligibility and verify field before filing.
What happens if I opt out of 44AD?
Use the configured scheme eligibility and verify field before filing.